Analyzing Investment Activities


Finansų skaidrės. Analyzing investing activities. Organization of the presentation. Part i. Introduction to Current Assets. Introduction to Current Assets. 1. Cash and Cash Equivalents. Introduction to Current Assets. Introduction to Current Assets. Analysis of Cash and Cash Equivalents. Introduction to Current Assets. 2. Receivables. Introduction to Current Assets. Valuation of Receivables. Introduction to Current Assets. Analyzing Receivables. Introduction to Current Assets. Analyzing Receivables. Collection risk. Introduction to Current Assets. Analyzing Receivables. Authenticity. Introduction to Current Assets. Securitization of Receivables. Introduction to Current Assets. Balance Sheet Effects of Securitization of Receivables. Introduction to Current Assets. 3. Prepaid Expenses. Part ii. Inventories. Inventories. Inventory Cost Flows. Inventories. Inventory Cost Flows. FIFO. Inventories. Inventory Cost Flows. LIFO. Inventories. Inventory Cost Flows. Average cost. Inventories. Inventory Cost Flows. Inventories. Analyzing Inventories. Inventory Costing effects on profitability. Inventories. Analyzing Inventories. Inventory Costing effects on the cash flows. Inventories. Analyzing Inventories. Restatements of LIFO to FIFO. Part iii. Investment Securities. 1. Debt securities. Investment Securities. 2. Equity securities. Investment Securities. Analyzing Investment Securities. Part iv. Derivative Securities. Derivative Securities. Analysis of Derivatives. Part v. Introduction to long-lived assets. Introduction to long-lived assets. Accounting for long-lived assets. Introduction to long-lived assets. Accounting for long-lived assets. Capitalization. Introduction to long-lived assets. Accounting for long-lived assets. Allocation. Introduction to long-lived assets. Accounting for long-lived assets. Impairment. Part vi. Plant assets and natural resources. Valuing Plant Assets and Natural Resources. Plant assets and natural resources. Depreciation. Plant assets and natural resources. Depreciation methods. Plant assets and natural resources. Analyzing Depreciation and Depletion. Part vii. Intangible assets. Intangible assets. Accounting for intangible assets. Intangible assets. . Analyzing Intangibles and Goodwill. Part viii.


I. Introduction to Current Assets 1. Cash and Cash Equivalents.

Cash Currency Funds on deposit Money orders Certified and cashier checks.

I. Introduction to Current Assets Analysis of Cash and Cash Equivalents.

I. Introduction to Current Assets Valuation of Receivables.

I. Introduction to Current Assets Analyzing Receivables.

I. Introduction to Current Assets Analyzing Receivables. Collection risk.

I. Introduction to Current Assets Analyzing Receivables. Authenticity.

I. Introduction to Current Assets Securitization of Receivables.

I. Introduction to Current Assets3. Prepaid Expenses.

FIFO (First- In, First Out) LIFO (Last – In, First Out) Average Cost.

II. InventoriesAnalyzing Inventories. Inventory Costing effects on profitability.

II. InventoriesAnalyzing Inventories. Inventory Costing effects on the cash flows.

Increase on gross profit under FIFO  higher pretax income  higher taxes LIFO conformity rule: companies using LIFO inventory costing for tax purposes should also use it for financial reporting. LIFO reserve – difference between ending inventories calculated using FIFO and LIFO.

II. Inventories. Analyzing Inventories. Restatements of LIFO to FIFO.

LIFO understates inventory values when prices rise Understates the company debt paying ability Overstates inventory turnover Provides a means of earnings management.

Represents a creditor relationship with another entity (corporate bonds, government bonds, notes) Further classified based on the purpose of investment.

  • Finansai Skaidrės
  • 2015 m.
  • 59 puslapiai (2121 žodis)
  • Universitetas
  • Finansų skaidrės
  • MS PowerPoint 638 KB
  • Analyzing Investment Activities
    10 - 9 balsai (-ų)
Analyzing Investment Activities. (2015 m. Kovo 01 d.). http://www.mokslobaze.lt/analyzing-investment-activities.html Peržiūrėta 2016 m. Gruodžio 03 d. 17:41